3.Baltimore Company uses a job order cost system and applies overhead based on estimated rates.The overhead application rate is based on total estimated overhead costs of $345,000 and direct labor hours of 8,400. During the month of February 2021, actual direct labor hours of 8,500 were incurred. Use this information to determine the amount of factory overhead that was applied in February.Round answer to the nearest whole number (no cents).

4.The Common Stock account for Baltimore Corporation on January 1, 2020 was $60,000.On July 1, 2020 Baltimore issued an additional 10,000 shares of common stock. The Common Stock is $5 par. There was neither Preferred Stock nor any Treasury Stock. Paid in Capital Excess to par Common Stock was $20,000 on January 1 and $40,000 on July 2 and net income was $105,000.Use this information to determine for December 31, 2020 the amount ofEarnings per Share (rounded to the nearest cent).

6.On December 31, 2020, AdelphiCorporation has outstanding 1,000 shares of $100 par value, 5% cumulative and nonparticipating preferred stock, and 10,000 shares of $10 par value common stock. Preferred dividends were paid in 2018 but were not paid in 2019.During 2020, Alpha distributed $45,000 in dividends. Use this information to determine for 2020 the dollar amount of dividends that will be distributed perCommon Share.Round answer to closest cent.

14.For the FY 2018, Frederick Company had net sales of $850,000 and net income of $80,000, paid income taxes of $20,000, and had before tax interest expense of $20,000.Use this information to determine the Times Interest Earned Ratio.Round your answers to one decimal place.

15.Bowie Sporting Goods manufactures sleeping bags.The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:

Direct material of 5.00 yards at $5.20 per yard

Direct labor of 3.00 hours at $18.00 per hour

Overhead applied per sleeping bag at $20.00

In the month of April, the company actually produced 5,200 sleeping bags using 27,300 yards of material at a cost of $6.10 per yard.The labor used was 11,700 hours at an average rate of $20.50 per hour.The actual overhead spending was $96,200.

Determine the labor rate variance and round to the nearest whole dollar.Enter a favorable variance as a positive number.Enter an unfavorable variance as a negative number. Enter as a whole number (no cents).

18.On June 1, 2019 Adelphi Corporation issued $100,000 of 6%, 10-year bonds.The bonds which were issued at 95, pay interest on January 1 and June 1.Use this information to calculate the amount of bond discount or premium that is amortized with each interest payment.Enter as a whole number (no cents).

22.Bowie Sporting Goods manufactures sleeping bags.The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:

Direct material of 4.50 yards at $5.20 per yard

Direct labor of 2.00 hours at $20.00 per hour

Overhead applied per sleeping bag at $16.00

In the month of April, the company actually produced 5,200 sleeping bags using 27,300 yards of material at a cost of $5.10 per yard.The labor used was 11,700 hours at an average rate of $19.50 per hour.The actual overhead spending was $96,200.

Determine the total materials variance and round to the nearest whole dollar.Enter a favorable variance as a positive number.Enter an unfavorable variance as a negative number.

24.On March 21, 2021, Christine worked 5.5 hours on Job A-1, and 3 hours on general "overhead activities."Christine is paid $19 per hour.Overhead is applied based on $27 per direct labor hour.Additionally, on March 21 Job A-1 requisitioned and entered into production $170 of direct material.On March 21, Christine, while working on Job A-1 used $27 of indirect material.Indirect material is included in the overhead application rate.Use this information to determine thetotal cost that should have been recorded in the Work in Process for Job A-1 on March 21?Round your answer to the closest whole number (no cents).